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当前,随着我国社会经济成分、利益主体、社会生活和社会组织形式出现多元化,基层税务人员在日常工作中的行政管理和税收执法环节必然存在着不容忽视的廉政风险。税务机关要加强对权力的监督制约为核心,完善岗责体系,强化信息渠道,实施风险管理,强化内外监督,形成权力层层分解、工作环环相扣、相互联系制约的科学严密的内部管理机制,从源头上防范税收执法风险。笔者就如何加强内控机制建设构筑防范税收风险体系谈谈自已的看法。
At present, with the diversification of the social and economic components, stakeholders, social life and social organizations in our country, the tax administration personnel at the grassroots level must inevitably face the risk of honest and clean government in the administrative work and tax law enforcement in their routine work. The tax authorities should strengthen the supervision and restriction on power as the core, perfect the post responsibility system, strengthen the information channels, implement risk management and strengthen supervision both inside and outside, and form a scientifically-controlled internal management that involves layers of authority, decomposition and interlocking work and interconnectedness Mechanism, from the source to prevent tax law enforcement risk. The author on how to strengthen the building of internal control mechanisms to prevent tax risk system to talk about their own views.